HB1110 (2020) Detail

Relative to the application of the tax on meals and rooms to certain Dartmouth College property.


HB 1110-FN - AS INTRODUCED

 

 

2020 SESSION

20-2050

10/01

 

HOUSE BILL 1110-FN

 

AN ACT relative to the application of the tax on meals and rooms to certain Dartmouth College property.

 

SPONSORS: Rep. Tucker, Coos 5; Rep. Cushing, Rock. 21

 

COMMITTEE: Ways and Means

 

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ANALYSIS

 

This bill requires the rental of cabins owned by Dartmouth College in the Second Dartmouth College Grant to be subject to the tax on meals and rooms in RSA 78-A.

 

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Explanation: Matter added to current law appears in bold italics.

Matter removed from current law appears [in brackets and struckthrough.]

Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

20-2050

10/01

 

STATE OF NEW HAMPSHIRE

 

In the Year of Our Lord Two Thousand Twenty

 

AN ACT relative to the application of the tax on meals and rooms to certain Dartmouth College property.

 

Be it Enacted by the Senate and House of Representatives in General Court convened:

 

1  Dartmouth College Property.  Taxation; Rentals.  The rental of cabins owned by Dartmouth College in the Second Dartmouth College Grant and operated by Dartmouth College, the Dartmouth outing club, or the Office of Outdoor Programs shall be subject the tax on meals and rooms in RSA 78-A.  The operator shall collect the taxes imposed by RSA 78-A:6 and shall pay them over to the state as provided in RSA 78-A.

2  Effective Date.  This act shall take effect 60 days after its passage.

 

LBAO

20-2050

10/22/19

 

HB 1110-FN- FISCAL NOTE

AS INTRODUCED

 

AN ACT relative to the application of the tax on meals and rooms to certain Dartmouth College property.

 

FISCAL IMPACT:      [ X ] State              [    ] County               [    ] Local              [    ] None

 

 

 

Estimated Increase / (Decrease)

STATE:

FY 2020

FY 2021

FY 2022

FY 2023

   Appropriation

$0

$0

$0

$0

   Revenue

Potential Indeterminable Increase

Potential Indeterminable Increase

Potential Indeterminable Increase

Potential Indeterminable Increase

   Expenditures

$0

$0

$0

$0

Funding Source:

  [ X ] General            [    ] Education            [    ] Highway           [    ] Other

 

 

 

 

 

METHODOLOGY:

This bill clarifies the application of the tax on meals and rooms for the rental of cabins owned by Dartmouth College in the Second Dartmouth College Grant and operated by Dartmouth College, the Dartmouth outing club, or the Office of Outdoor programs.  The Department of Revenue Administration is not aware of any exemption to RSA 78-A (meals and rooms tax) for the rental of these cabins and assumes the operator has collected the meals and rooms taxes and paid them over to the State as provided in RSA 78-A.  If this is occurring there would be no impact on State General Fund revenue.  To the extent the operator is not collecting and remitting all meals and rooms taxes as provided in RSA 78-A, there may be an indeterminable increase in State General Fund revenue.

 

AGENCIES CONTACTED:

Department of Revenue Administration

 

Links

HB1110 at GenCourtMobile
HB1110 Discussion

Action Dates

Date Body Type
Jan. 21, 2020 House Hearing
Feb. 4, 2020 House Exec Session
House Floor Vote
Feb. 19, 2020 House Floor Vote

Bill Text Revisions

HB1110 Revision: 7923 Date: Jan. 9, 2020, 2:15 p.m.

Docket

Date Status
Jan. 8, 2020 Introduced 01/08/2020 and referred to Ways and Means HJ 1 P. 10
Jan. 21, 2020 Public Hearing: 01/21/2020 10:45 am LOB 202
Feb. 4, 2020 Executive Session: 02/04/2020 01:00 pm LOB 202
Committee Report: Inexpedient to Legislate (Vote 20-0; CC)
Feb. 19, 2020 Committee Report: Inexpedient to Legislate for 02/19/2020 (Vote 20-0; CC) HC 7 P. 16
Feb. 19, 2020 Inexpedient to Legislate: MA VV 02/19/2020 HJ 4 P. 27